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Mr. Evan could not prove with other than oral testimony that
he was actively seeking to return to the trade or business of
being a professor during the years in issue. Having observed
petitioners’ demeanors at trial, we do not find their testimony
to be forthright and credible in light of the evidence on the
record. The record reflects that: (1) Mr. Evan has not been
employed by Purdue University since June 30, 1992; (2) Mr. Evan
has not taught any courses or provided any other services to
Purdue University or any affiliate of Purdue University since
January 31, 1992; (3) Mr. Evan has received long-term disability
benefits from the university since June 18, 1992; and (4) Mr.
Evan was the primary caregiver for his youngest children during
the years in issue. Further, the parties stipulated that Mr.
Evan did not have interviews scheduled for any of the job-hunting
trips, and, before departing for such trips, Mr. Evan did not
make any effort to determine whether the person with whom he
desired to speak regarding job opportunities would be available.
We also note that 5 years had passed from the time of Mr.
Evan’s termination with Purdue University to the years in issue.
We do not find the length of time between Mr. Evan’s termination
and the reported job-hunting trips a “reasonable period of
transition” in light of the evidence on the record.
As a result, we conclude that Mr. Evan was not actively
pursuing a return to the trade or business of being a professor
and his absence from that trade or business was, at least,
indefinite. Because Mr. Evan was not in the trade or business of
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